Distributing Lines-Assessments.

Section 17. As soon as any subdistrict distributing line or lines shall have been completed the engineer or other officer having charge of the work shall compute the whole cost thereof and shall also include all other expenses incurred by the district in addition to the contract price of the work and shall apportion the same against all of the lots or pieces of ground in such district in proportion to the area of the whole subdistrict, exclusive of the public highways, and such officer shall report the same to the Board of Commissioners and the said Board of Commissioners shall thereupon assess a special tax against each lot or piece of ground within said subdistrict, which assessment so made shall be published in some newspaper of the county of general circulation within said district for four consecutive weeks and if at the expiration of such time the amount named in such assessment, together with the cost of publication shall not be paid, then said Board of Commissioners shall cause tax warrants to be issued against such lots or pieces of ground in said subdistrict, which tax warrant shall recite the date and fact of the making of such assessment, the amount of the assessment, the description of the property against which the same is made, and that the same will be charged or levied against said property in three equal installments with interest thereon at the rate of eight per cent per annum, each of said installments to become due and payable on the 15th day of December, and said tax warrants shall be signed by the president of the Board of Commissioners and countersigned by the secretary and delivered to the contractor; provided, that the aggregate amount of such warrants delivered to the contractors shall not exceed his contract price and the said district shall hold and retain for its indemnity a sufficient amount of the same to cover other expenses than the contract price of execution; provided, further, that in no case shall said district be empowered to pay any such special tax warrants from any of the funds of said district, nor shall it be liable for the amount of such warrants, until the amount of said assessment shall be collected from the property described in said warrants.

Tax Warrants-Liens.

Section 18. It shall be the duty of the secretary of the district to list each of the tax warrants with a full description of the property therein with all the costs and penalties thereon and present the same to the county clerk within thirty days from the time said warrants are issued. The county clerk shall extend the said tax warrants and enter the same for collection by the county treasurer as other taxes are collected. All collections when made by the county treasurer under such tax warrants shall be transmitted by him to the treasurer of said district and the treasurer of said district shall then pay to the holders of such tax warrants the proportionate share of the amount due for the work covered by such tax warrants; provided, that the owner of any lot or piece of ground may redeem his property for such said special assessment at any time by paying the amount of unpaid installments to the county treasurer and the interest thereon until the maturity of the next succeeding installments. The said assessment shall be a charge and lien against the property upon which assessed until fully dis

charged, but unmatured installments shall not be deemed to be within the terms of any general covenant or warranty.

Suits.

Section 19. No suit shall be sustained to set aside any assessment made or certificate issued in pursuance of any assessment, or to enjoin the Board of Commissioners from making any improvement, unless brought within thirty days from the time such assessment is made; provided, that in the event any special assessment shall be set aside or be invalid, in whole or in part, the Board of Commissioners may, at any time, in the manner herein provided for an original assessment, proceed to cause a new assessment to be made, which shall have the like force and effect as an original assessment.

Plan of Operation of District.

Section 20. As soon as practicable after the organization of such improvement district, the Board of Commissioners shall, by resolution entered on its record, formulate a general plan of proposed operation for the district, in which shall be stated what constructed works or other property is proposed to be purchased and the cost of purchasing the same, and what amount of construction is proposed to be done and the cost of doing the same. For the purpose of ascertaining the cost of any such construction work, the Board shall cause such surveys, examinations and plans to be made as shall furnish a proper basis for an estimation of the cost of such work. All such surveys, examinations, maps, plans and estimates shall be made under the direction of a competent engineer and certified by him and filed with the secretary of the district. Upon the filing of such plans and specifications the Board of Commissioners shall proceed to determine the amount of money necessary to be raised and shall immediately thereupon call a special election, at which shall be submitted to the electors of such district the question of whether or not the bonds of said district shall be issued in the amount so determined; provided, such bonds shall not be issued for more than the actual estimated cost of such improvements and construction work as certified by such engineer. Notice of such election must be given by posting notice in three public places in each election precinct in said district, as established by said Board, for at least twenty days, and also by publication of such notice in some newspaper published in the county once a week for at least three consecutive weeks. Such notice must specify the time of holding the election, the amount of bonds proposed to be issued, and the election must be held and the result thereof determined and declared in all respects as nearly as practicable in conformity with the provisions governing the election of officers for the district; provided, no informalities in conducting such election shall invalidate the same if the election shall have been otherwise fairly conducted. At such an election, the ballots shall contain the words, "Bonds - Yes", or "Bonds No", or words equivalent thereto. If a majority of the ballots cast are "Bonds Yes", the Board of Commissioners shall immediately cause bonds in said amount to be issued. Such bonds shall be payable in lawful money of the United States and shall run for twenty years. The principal and interest shall be payable at the office of the Treasurer of the county in which said district may be organized. Such

bonds shall be each of the denomination of not less than $100.00 nor more than $500.00, shall be negotiable in form, executed in the name of the district and signed by the president and the secretary and the seal of the district shall be affixed thereto. They shall be numbered consecutively as issued and bear date at the time of their issue. Coupons for the interest shall be attached to the bonds containing lithographed fac simile signatures of the President and Secretary. The bonds shall express on their face that they were issued by the authority of this Act, stating its title and date of approval. The Secretary shall keep a record of the bonds sold, their number, date of sale, the prices received and the name of the purchaser. These bonds shall bear interest at a rate of not exceeding six per cent per annum.

Bonds.

Section 21. The Board shall sell such bonds from time to time in such quantities as may be necessary and most advantageous to raise the money for the construction of the proposed work, the acquisition of property and rights and otherwise to fully carry out the objects and puposes of this Act. Before making any sale of bonds the Board shall, at a meeting, by resolution, declare its intention to sell a specified amount of the bonds and the day and hour and place of such sale and shall cause such resolution to be entered in the minutes and notice of the sale to be given by publication thereof at least twenty days in some newspaper of said county. The notice shall state that sealed proposals will be received by the Board at their office for the purchase of the bonds till the day and hour named in the resolution. At the time appointed the Board shall open the proposals and award the purchase of the bonds to the highest responsible bidder, but shall reserve and always have the right to reject any and all bids, but said Board shall in no event sell any of said bonds for less than par with accrued interest.

Annual Assessments.

Section 22. Such bonds and the interest thereon shall be paid by revenue derived from an annual assessment upon the real property of the district, and all the real property of the district shall be and remain liable to be assessed for such payments as herein provided.

County Assessor-Assessment Book.

Section 23. The County Assessor must on or before the first Monday in May in each year assess all the real property in the district to the persons who own, claim, or have the possession or control thereof, at its full cash value. He must prepare an assessment book, in which must be listed all such property within the district in which must be specified in separate colums under appropriate heads the following:

1.

2.

The name of the person to whom the property is assessed. If the name of the owner is not known to the assessor the property must be assessed to "unknown owners."

Land by township, range, section or fractional section and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify,

giving an estimate of the number of acres.

3. City or town lots, giving the city or town and the number and block according to the system of numbering in such city or town. The cash value of real estate other than city or town lots. The cash value of city and town lots.

4.

5.

6.

45678

7.

The cash value of all improvements on the real estate.
The total value of the property after equalization.

8. Such other things as the Board of Commissioners may require. Provided, however, that the assessment of any property in the name of the wrong person shall in no way invalidate the assessment thereon.

Same-Equalization of Assessments.

Section 24. On or before the 15th day of May in each year the assessor must complete his assessment book and deliver the same to the secretary of the Board, who must immediately give notice thereof and of the time the Board of Commissioners, acting as a Board of Equalization will meet to equalize assessments, by publication of such notice in a newspaper published in the county for two successive weeks. The time fixed for the meeting shall not be less than ten nor more than twenty days from the date of the first publication of the notice and in the meantime the assessor's books shall remain in the office of the secretary for the inspection of all persons interested.

Board of Equalization.

Section 25. Upon the day specified in the notice required by the preceding section, the Board of Commissioners, which is hereby constituted the board of equalization for that purpose, shall meet and continue in session from day to day as long as may be necessary, not to exceed ten days exclusive of Sundays, to hear and determine such objections to the valuation and assessments as may come before them and the said Board may change the assessor's valuation in such manner as may be just and equitable. The secretary of the Board shall be present during the sessions and note the changes made in the value of property and the name of the persons whose property is assessed and within ten days after the close of the session he shall have the total values as finally equalized by the Board extended into columns and added.

Assessments-Levy.

Section 26.

The Board shall then levy an assessment sufficient to raise the annual interest on the outstanding bonds and in addition thereto, during the first nineteen years, an amount equal to five per cent of the outstanding bonds, and for the twentieth year, a percentage sufficient to raise the amount necessary to pay off said bonds. In addition thereto, if the Board deem it necessary, it may at the same time levy an assessment of not exceeding two mills upon the value of the real estate in said district for the care and maintenance of the waterworks system already constructed and for the payment of the general expenses of the district. The secretary of the Board must compute and enter in separate columns of the assessment book. the respective sums of dollars and cents in each fund to be paid on the property therein enumerated and the secretary shall certify

to the county clerk the amount of taxes in each fund levied upon each tract of land by said board and said county clerk shall enter the amount of each fund in separate columns of the tax list of his county and said taxes shall be collected by the county treasurer at the same time and in the same manner as all other taxes are collected in this state. All such taxes collected or received by the county treasurer shall be paid by him to the treasurer of such district. All taxes assessed as aforesaid shall be a lien against the special tracts of real estate on which they have been assessed until paid.

Construction-Payment.

Section 27. The cost and expense of purchasing and acquiring property and constructing the works and improvements herein provided for shall be wholly paid out of the construction fund, or in the bonds of said district issued as herein before provided at their par value with accrued interest, after having first advertised the same for sale as in this Act provided and having received no bids therefor equal to or in excess of par value with accrued interest. Rates-Water.

Section 28. For the purpose of defraying the expenses of the organization of the district and the care, operation, management, repair and improvement of the property purchased and works constructed, including salaries of officers and employees, the Board may fix rates of tolls and charges for the use of such system and for the water delivered as they may deem expedient and may change such charges from time to time, and the moneys so received shall go into the same general fund as that received from the tax hereinbefore provided for, of not exceeding two mills.

Construction-Bids-Contract.

Section 29. After adopting the plans for the construction of the district distribution lines and other work in connection therewith, and the bonds as hereinbefore provided for have been issued, the Board of Commissioners shall give notice by publication thereof for not less than twenty days in some newspaper published in said county, and in such other newspapers as may deem advisable, calling for bids for the construction of said work or any portion thereof. If less than the whole work is advertised then the portion so advertised must be particularly described in such notice. The notice must set forth that plans and specifications can be seen at the office of the secretary of the Board and that the Board will receive sealed proposals therefor, and that the contract will be let to the lowest responsible bidder, stating the time and place for opening the proposals; and at the time and place said proposals shall be opened in public, and as soon as convenient thereafter the Board shall let such work, either in part or in whole to the lowest responsible bidder, and they may reject any and all bids and readvertise for proposals, or may proceed to construct such work under their own supervision with the labor of the district. The person or persons to whom the contract shall be awarded shall enter into a bond with good and sufficient sureties, to be approved by the Board, payable to such district and its use, to an amount equal to not less than 25 per cent of the contract price, for the faithful performance of the